L84988 L8 Ruling Active

The tariff classification of animal toys from China

Issued May 25, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.49.0000

Headings: 9503

Product description

You are requesting the tariff classification on two different types of toys. The first type is a plush animal finger puppet with a stuffed head; 6 styles were submitted: a bunny, a frog, a duck, a moose, a dog, and a unicorn. In addition, you have submitted 8 styles of a plush animal toy with a stuffed head and a zipper compartment that does not offer enough utility to make the item anything other than a toy. The eight styles of animals are: a cow, a bunny, a hippo, a frog, a duck, an elephant, a moose, and a mouse. The samples will be returned to your office, as requested. In your ruling request,

CBP rationale

The applicable subheading for the 6 styles of animal finger puppets and the 8 styles of toy animals with zippers will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: other.

Full text

NY L84988 May 25, 2005 CLA-2-95:RR:NC:2:224 L84988 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Mr. Thomas A. Penksa PBB Global Logistics, Inc. 670 Young Street Tonawanda P.O. Box 950 Buffalo, NY 14213-0950 RE: The tariff classification of animal toys from China Dear Mr. Penksa: In your letter dated May 16, 2005, you requested a tariff classification ruling, on behalf of Rich Frog Industries. You are requesting the tariff classification on two different types of toys. The first type is a plush animal finger puppet with a stuffed head; 6 styles were submitted: a bunny, a frog, a duck, a moose, a dog, and a unicorn. In addition, you have submitted 8 styles of a plush animal toy with a stuffed head and a zipper compartment that does not offer enough utility to make the item anything other than a toy. The eight styles of animals are: a cow, a bunny, a hippo, a frog, a duck, an elephant, a moose, and a mouse. The samples will be returned to your office, as requested. In your ruling request, you state that the items should be classified as stuffed toys. The submitted samples are not sufficiently stuffed with textile materials to be classified as stuffed toys in HTS 9503.41.00, however the proper classification will be HTS 9503.49.00, as other toys that represent animals. The applicable subheading for the 6 styles of animal finger puppets and the 8 styles of toy animals with zippers will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: other. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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